1,303 of the 10,927 charities are overdue in filing their latest documents with the commission. They include the Orphan Relief Fund and Charitable Trust, which had an income of £1.2m in 2008/09 and is 254 days overdue in filing its 2009/10 accounts

5,283 of the charities say they help people with disabilities

3,652 of them say they help people by providing advocacy, advice or information services

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When a property is being constructed, VAT is charged at the standard rate. But if you're a charity, health body, educational institution, housing association or finance house, the work may well fall into a category that justifies zero-rating - and you could make a massive saving

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